Illinois Central Railroad Company v. Tennessee Department of Revenue et al

Filing 60

ORDER: For the reasons expressed in the accompanying Findings of Fact and Conclusions of Law, it is hereby ORDERED that there be a judgment entered in favor of Illinois Central Railroad Company and against Defendants Tennessee Department of Revenue and Reagan Farr, the Commissioner of Revenue of the State of Tennessee. Signed by District Judge Kevin H. Sharp on 8/27/13. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(tmw)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF TENNESSEE
NASHVILLE DIVISION
ILLINOIS CENTRAL RAILROAD
COMPANY,
Plaintiff,
v.
TENNESSEE DEPARTMENT OF
REVENUE and REAGAN FARR,
Commissioner of Revenue of the State
Of Tennessee,
Defendants.

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No. 3:10-cv-00197
Judge Sharp

ORDER
For the reasons expressed in the accompanying Findings of Fact and Conclusions of Law,
it is hereby ORDERED that there be a judgment entered in favor of Illinois Central Railroad
Company and against Defendants Tennessee Department of Revenue and Reagan Farr, the
Commissioner of Revenue of the State of Tennessee (“Defendants”):
(1) Declaring that the imposition of sales and use taxes authorized by Tennessee law on
ICRR’s purchases or consumption of diesel fuel for rail transportation purposes violates Section
306(1)(d), 49 U.S.C. § 11501(b)(4);
(2) Permanently enjoining Defendants from assessing, levying, or collecting sales and use
taxes on or from ICRR or on or from any person paying on behalf of ICRR on ICRR’s purchase
or consumption of diesel fuel for rail transportation purposes; and
(3) Permanently enjoining Defendants from instituting any proceeds to assess, levy, or
collect any amount of sales and use taxes, interest or penalties that Defendants might assert to be
due and owing from ICRR on its purchase or consumption of diesel fuel for rail transportation.

It is so ORDERED.

_________________________________________
KEVIN H. SHARP
UNITED STATES DISTRICT JUDGE